{
  "tool_id": "art-454-globe-jurisdictional-etr",
  "note": "golden_hash filled by golden-parity.test.mjs --update; output_payload filled by fill-fixture-payloads.mjs. Vector 1: 3-entity jurisdiction, ETR below 15%, top-up owed. Vector 2: 2-entity jurisdiction, ETR at/above 15%, zero top-up. Vector 3: net GloBE loss -- no_etr_computed, finite gate.",
  "vectors": [
    {
      "name": "below_minimum_topup_owed",
      "description": "3 entities, net GloBE income 1,000,000 and adjusted covered taxes 100,000 -> ETR 10%, below the 15% minimum -> top-up 5% (50,000).",
      "policy_parameters": {
        "jurisdiction_name": "Ruritania",
        "minimum_rate": 0.15,
        "entities": [
          { "entity_name": "Ruritania OpCo 1", "net_income_or_loss": 600000, "covered_taxes": 60000 },
          { "entity_name": "Ruritania OpCo 2", "net_income_or_loss": 300000, "covered_taxes": 30000 },
          { "entity_name": "Ruritania HoldCo", "net_income_or_loss": 100000, "covered_taxes": 10000 }
        ],
        "de_minimis_election": false,
        "stock_based_comp_election": false,
        "aggregate_deferred_tax_adjustment": false
      },
      "output_payload": {
        "jurisdiction_name": "Ruritania",
        "entity_count": 3,
        "minimum_rate": 0.15,
        "net_globe_income_or_loss": 1000000,
        "jurisdictional_globe_income": 1000000,
        "adjusted_covered_taxes": 100000,
        "etr": 0.1,
        "no_etr_computed": false,
        "top_up_tax_percentage": 0.05,
        "top_up_tax_amount": 50000,
        "declared_elections": {
          "de_minimis_election": false,
          "stock_based_comp_election": false,
          "aggregate_deferred_tax_adjustment": false
        },
        "entities": [
          { "entity_name": "Ruritania OpCo 1", "net_income_or_loss": 600000, "covered_taxes": 60000 },
          { "entity_name": "Ruritania OpCo 2", "net_income_or_loss": 300000, "covered_taxes": 30000 },
          { "entity_name": "Ruritania HoldCo", "net_income_or_loss": 100000, "covered_taxes": 10000 }
        ]
      },
      "golden_hash": "44e137a70a36ebeefe6b927b1ed2200d76c17d01761a87144fbe831e2f75c13c"
    },
    {
      "name": "at_or_above_minimum_zero_topup",
      "description": "2 entities, net GloBE income 1,000,000 and adjusted covered taxes 180,000 -> ETR 18%, above the 15% minimum -> top-up 0. stock_based_comp_election declared true, echoed not acted on.",
      "policy_parameters": {
        "jurisdiction_name": "Freedonia",
        "minimum_rate": 0.15,
        "entities": [
          { "entity_name": "Freedonia OpCo 1", "net_income_or_loss": 500000, "covered_taxes": 90000 },
          { "entity_name": "Freedonia OpCo 2", "net_income_or_loss": 500000, "covered_taxes": 90000 }
        ],
        "de_minimis_election": false,
        "stock_based_comp_election": true,
        "aggregate_deferred_tax_adjustment": false
      },
      "output_payload": {
        "jurisdiction_name": "Freedonia",
        "entity_count": 2,
        "minimum_rate": 0.15,
        "net_globe_income_or_loss": 1000000,
        "jurisdictional_globe_income": 1000000,
        "adjusted_covered_taxes": 180000,
        "etr": 0.18,
        "no_etr_computed": false,
        "top_up_tax_percentage": 0,
        "top_up_tax_amount": 0,
        "declared_elections": {
          "de_minimis_election": false,
          "stock_based_comp_election": true,
          "aggregate_deferred_tax_adjustment": false
        },
        "entities": [
          { "entity_name": "Freedonia OpCo 1", "net_income_or_loss": 500000, "covered_taxes": 90000 },
          { "entity_name": "Freedonia OpCo 2", "net_income_or_loss": 500000, "covered_taxes": 90000 }
        ]
      },
      "golden_hash": "0be6d3ca17f67282c2b725378654d88fbb35d06d4ab479f3967d47f41ee1ff42"
    },
    {
      "name": "net_globe_loss_no_etr",
      "description": "2 entities, net GloBE income/loss -150,000 (net loss) -> no_etr_computed true, ETR null, jurisdictional GloBE income and top-up both 0. Finite gate: no divide-by-zero, no NaN.",
      "policy_parameters": {
        "jurisdiction_name": "Sylvania",
        "minimum_rate": 0.15,
        "entities": [
          { "entity_name": "Sylvania OpCo 1", "net_income_or_loss": -200000, "covered_taxes": 5000 },
          { "entity_name": "Sylvania OpCo 2", "net_income_or_loss": 50000, "covered_taxes": 8000 }
        ],
        "de_minimis_election": false,
        "stock_based_comp_election": false,
        "aggregate_deferred_tax_adjustment": false
      },
      "output_payload": {
        "jurisdiction_name": "Sylvania",
        "entity_count": 2,
        "minimum_rate": 0.15,
        "net_globe_income_or_loss": -150000,
        "jurisdictional_globe_income": 0,
        "adjusted_covered_taxes": 13000,
        "etr": null,
        "no_etr_computed": true,
        "top_up_tax_percentage": 0,
        "top_up_tax_amount": 0,
        "declared_elections": {
          "de_minimis_election": false,
          "stock_based_comp_election": false,
          "aggregate_deferred_tax_adjustment": false
        },
        "entities": [
          { "entity_name": "Sylvania OpCo 1", "net_income_or_loss": -200000, "covered_taxes": 5000 },
          { "entity_name": "Sylvania OpCo 2", "net_income_or_loss": 50000, "covered_taxes": 8000 }
        ]
      },
      "golden_hash": "11b66c77d39c82a8ec2a8f4dc3bebad57598c5c812c05448676ffb2527fdb3ef"
    }
  ]
}